{
  "url": "https://openlegislation.uk/eu-decision-2020-2053/article-11",
  "json_url": "https://openlegislation.uk/eu-decision-2020-2053/article-11.json",
  "legislation": "eudn/2020/2053",
  "legislation_title": "Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom",
  "legislation_url": "https://openlegislation.uk/eu-decision-2020-2053",
  "path": "article/11",
  "kind": "article",
  "number": "11",
  "heading": "Final and transitional provisions",
  "text": "1. Subject to paragraph 2, Decision 2014/335/EU, Euratom is repealed. Any references to Council Decision 70/243/ECSC, EEC, Euratom, to Council Decision 85/257/EEC, Euratom, to Council Decision 88/376/EEC, Euratom, to Council Decision 94/728/EC, Euratom, to Council Decision 2000/597/EC, Euratom, to Council Decision 2007/436/EC, Euratom or to Decision 2014/335/EU, Euratom shall be construed as references to this Decision; references to the repealed Decision shall be read in accordance with the correlation table in the Annex to this Decision.\n2. Articles 2, 4 and 5 of Decision 94/728/EC, Euratom, Articles 2, 4 and 5 of Decision 2000/597/EC, Euratom, Articles 2, 4 and 5 of Decision 2007/436/EC, Euratom and Articles 2, 4 and 5 of Decision 2014/335/EU, Euratom shall continue to apply to the calculation and adjustment of revenue accruing from the application of the rate of call to the VAT base determined in a uniform manner and limited to between 50 % and 55 % of the GNP or GNI of each Member State, depending on the relevant year, to the calculation of the correction of budgetary imbalances granted to the United Kingdom in the years 1995 to 2020 and to the calculation of the financing of the corrections granted to the United Kingdom by other Members States.\n3. Member States shall continue to retain, by way of collection costs, 10 % of the amounts referred to in point (a) of Article 2(1) which should have been made available by the Member States before 28 February 2001 in accordance with the applicable Union rules.\n4. Member States shall continue to retain, by way of collection costs, 25 % of the amounts referred to in point (a) of Article 2(1) which should have been made available by the Member States between 1 March 2001 and 28 February 2014 in accordance with the applicable Union rules.\n5. Member States shall continue to retain, by way of collection costs, 20 % of the amounts referred to in point (a) of Article 2(1) which should have been made available by the Member States between 1 March 2014 and 28 February 2021 in accordance with the applicable Union rules.\n6. For the purposes of this Decision, all monetary amounts shall be expressed in euro.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Council Decision 70/243/ECSC, EEC, Euratom of 21 April 1970 on the replacement of financial contributions from Member States by the Communities’ own resources (OJ L 94, 28.4.1970, p. 19)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Council Decision 85/257/EEC, Euratom of 7 May 1985 on the Communities’ system of own resources (OJ L 128, 14.5.1985, p. 15)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Council Decision 88/376/EEC, Euratom of 24 June 1988 on the system of the Communities’ own resources (OJ L 185, 15.7.1988, p. 24)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the European Communities’ own resources (OJ L 293, 12.11.1994, p. 9)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities’ own resources (OJ L 253, 7.10.2000, p. 42)."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163, 23.6.2007, p. 17)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2020/2053/article/11",
    "retrieved_at": "2026-11-01T15:12:03.018398+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}